Refund of Stamp Duty on cancelled agreements: Doctrine of Unjust Enrichment

Nanji Dana Patel vs State of Maharashtra (Bombay High Court)

Executive Summary

This article discusses the legal issues surrounding the refund of stamp duty in the context of cancelled agreements and highlights important legal doctrines such as unjust enrichment, condonation of delay, and the balance between substantive justice and procedural technicalities. The case involves a refund of ₹78,65,000 in stamp duty paid on a cancelled development agreement, which was initially denied due to a delay in filing the refund application. The Bombay

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